摘要：十年磨一剑，各界期盼已久的中国创业板在2009年10月30 日正式推出，首批28只股票同时挂牌交易，一经上市便引起广泛关注。我国创业板的推出为创业企业、新技术企业、具有成长潜力的中小企业拓宽了融资渠道，为创业投资和私募基金提供了退出机制和渠道，以利于我国多层次资本市场的形成，这在很大程度上健全了我国资本市场的发展形式，为国民经济发展提供服务。
本文将从首批上市的创业板公司入手，分行业对其上市前后的财务数据进行对比分析，结果发现总体来看各行业公司上市后财务状况比上市前有所好转，从而看出创业板的开启对我国企业的作用。
关键词：创业板 首批上市公司 财务分析
Abstract:Grinding sword decades, all the long-awaited Chinese GEM launched in 30 October 2009. The first batch of 28 stocks traded at the same time and aroused wide concern. The launch of the GEM has broadened the financing channels for start-ups, new technology enterprises and SME with growth potential, provided exit mechanisms and channels for venture capital and private equity. It will be beneficial for the the formation of the multi-level capital market , and largely improve the form of capital market development in China. In short, it can provide services for the development of our national economy.
This paper will first start with the first listed GEM companies, then contrast the financial data before and after listing from different industries, and finally see the advantage to Chinese GEM companies.
Keywords : GEM The First Listed Company Financial Analysis
本课题主要通过对深交所首批上市的创业板公司的近两年财务报表和其招股说明书内容进行分析，分行业进行上市前后的财务数据与财务指标比较，了解其财务状况、上市以来的经营成果以及存在的问题，从而推断出我国创业板上市公司的现状以及发展，由此看出创业板市场的推出对我国资本市场的效应。
